scholarly journals The Tax Systems of the Russian Federation and the United States in the Context of the Principle of Tax Fairness

Legal Concept ◽  
2021 ◽  
pp. 56-61
Author(s):  
Stanislav Kazachenkov ◽  
Keyword(s):  
United States ◽  
Development Strategy ◽  
System Analysis ◽  
Comparative Method ◽  
The United States ◽  
Theory And Practice ◽  
Theoretical Research ◽  
Modern World ◽  
Legal Method ◽  
Tax Fairness

Introduction: in order to conduct an effective tax policy in the modern world, the state needs to rethink the development strategy in the field of taxation, which should be based on a system of tax principles, in particular, the principle of tax fairness. The novelty of the study lies in the fact that despite the considerable amount of the theoretical research on the subject, this area is under-researched in the question of the concept of equity in taxation, which is the relevance and need for the study. Purpose: to study the efficiency of the implementation of the principle of fairness in the modern tax system through the example of this country and foreign countries (USA). Methods: the research is based on the comparative method, the method of system analysis and dialectics, synthesis, analogy, deduction, induction, historical method, the method of unity of theory and practice, as well as the special legal methods (the formal legal method, the empirical methods of cognition and the dogmatic methods). Results: the formation of the concept of property taxation based on the principle of equity through the example of Russia and the United States. Conclusions: the principle of fair taxation should take into account the features of the modern legal and social reality, as well as the practical relations in the field of taxation.

The Importance of the Principles of Efficiency and Fairness in Property Taxation

Legal Concept ◽  
2021 ◽  
pp. 83-90
Author(s):  
Stanislav Kazachenkov ◽  
Keyword(s):  
Development Strategy ◽  
System Analysis ◽  
The State ◽  
Theory And Practice ◽  
Theoretical Research ◽  
Modern World ◽  
Historical Method ◽  
Legal Method ◽  
Property Taxation ◽  
Principle Of Justice

Introduction: to conduct an effective tax policy in the modern world, the state needs to rethink the development strategy in property taxation, which should be based on a system of taxation principles, in particular, the principle of efficiency (in conjunction with the principle of fairness). The novelty of the research lies in the fact that despite the theoretical research works on the subject under consideration, this area has not been sufficiently studied in the formation of a unified concept of the principle of efficiency in taxation (including property), which manifests the relevance of the work and the need for the study. The paper also considers the implementation of the principle of justice through the prism of property taxation in Rostov and Volgograd regions and examines the tools for applying the principle of justice in property taxation in law enforcement activities. Purpose: to study the statistics of tax efficiency together with the implementation of the principle of fairness in the modern tax system (through the example of property taxation in Rostov and Volgograd regions). Methods: the research is based on the method of system analysis and dialectics, synthesis, analogy, deduction, induction, the historical method, the method of unity of theory and practice, as well as special legal methods (the formal-legal method, the empirical methods of cognition and the dogmatic methods). Results: the formation of the concept of property taxation based on the principles of efficiency and fairness based on the analysis, statistical data, court decisions, and relations between the taxpayer, tax authorities, and the state due to the lack of sufficient study of the research in the scientific environment. Conclusions: the principle of equity of property taxation should take into account the peculiarities of modern legal and social realities, as well as the practical relations in taxation, together with the indicators of the effective principle of the same name by applying such principles in the theoretical and practical aspects.

Internal and Cross-Border Conflict of Laws Regulation in the United States of America

2020 ◽  
Vol 9 (3) ◽  
pp. 784
Author(s):  
Ivan CHUMACHENKO
Keyword(s):  
United States ◽  
Comparative Method ◽  
Correct Choice ◽  
The United States ◽  
Conflict Of Laws ◽  
Law System ◽  
Cross Border ◽  
Legal Method ◽  
Basic Concepts ◽  
The U.S

The relevance of the research is due to the development of cross-border economy relations with involvement of the United States residents and the residents of other countries. Such an interest considers the questions about the correct choice of the applicable law in the framework of legal relations with the participation of U.S. residents carried out in the territory or residents of the different countries covered by the jurisdiction of the United States. The authors objectives under this article is to consider the basic concepts, as well as some features of resolving conflicts arising between the provisions of the U.S. Federal law, the laws of certain U.S. states with the laws of other countries, as well as, in some cases, with international law. In the framework of the study, the author used various methods, in particular, the dialectical method, methods of analysis, synthesis, the formal legal method, the comparative legal method, as well as the method of analyses of legal acts and judicial precedents. The basic method used in the paper is a comparative method. By applying of this method, the author tries to show the differences between US legislation (as the common law system country) and continental (civil) law countries in relation to the resolving of the conflicts of law. By using of the comparative method, the author also tried to show the differences between the English and the U.S. law. The comparative method also compared with the method of analyses by using of this method the author examined the features of conflict resolution in accordance with statutory legislation, judicial precedents, as well as U.S. doctrine sources. The author provides the basic concepts regarding to the law on conflicts, which contain the main approaches to resolving the conflict of various jurisdictions in the United States. As the results of the research, the author concludes that even if there are separate (special) legal acts, judicial cases, as well as doctrine sources that, it would seem, should help overcome conflicts between different legal systems, given the diversity of legal relations, such collisions will arise in the future, which will push lawmakers to further develop issues of U.S. ‘law on conflicts’ or ‘conflict of laws’.

ОСОБЕННОСТИ ПОДГОТОВКИ КАДРОВ ДЛЯ ПЕНИТЕНЦИАРНОЙ СИСТЕМЫ В США

2020 ◽  
Author(s):  
Vladimir Unterov ◽  
Elizaveta Eremeeva
Keyword(s):  
United States ◽  
The United States ◽  
Training System ◽  
Modern World ◽  
Foreign Experience ◽  
Foreign Countries ◽  
Personal Qualities ◽  
The Russian Federation ◽  
Prison Systems ◽  
Correction System

Статья посвящена изучению зарубежного опыта подготовки кадров для пенитенциарных систем. Его анализ и рассмотрение возможности внедрения отдельных элементов направлены на совершенствование системы подготовки сотрудников для уголовно-исполнительной системы России, повышение их профессионального уровня, что в конечном счете будет способствовать достижению главной цели УИС - исправлению осужденных. Авторы особое внимание уделяют изучению специально-профессиональных и личностных качеств, необходимых сотрудникам пенитенциарных учреждений. В статье рассматриваются особенности подготовки сотрудников пенитенциарной системы в Соединенных Штатах Америки. Важнейшей задачей образовательных учреждений и центров по подготовке кадров для пенитенциарной системы США является обеспечение будущих сотрудников знаниями, необходимыми для выполнения профессиональных обязанностей в рамках предстоящей деятельности. Также авторы подчеркивают важность развития при подготовке будущих сотрудников не только профессиональных, но и личностных качеств.The article is devoted to the study of foreign experience in order to improve the training system for the Russian penal correction system. In particular, the training of prison officials in the United States of America is considered as one of the most developed States in the modern world. The improvement of the training process for the Russian penal correction system implies the development of international cooperation with the prison systems of foreign countries. The study of foreign experience of penitentiary education contributes to the improvement of the professional level of the staff of the Penal Correction Service and, ultimately, to the achievement of the main goal - correction of convicts. The authors pay particular attention to the study of specific professional and personal qualities required by potential prison staff. Since there have been significant positive changes in the formation of professional qualities of the future employee of the Russian penal correction system over the past decade, the main focus of the work is on the formation of personal (universal) qualities of the employee of the Federal Penal Correction Service of the Russian Federation, for which the positive experience of the United States is analyzed.

Corruption as a Political Issue in Modern Societies: France, Great Britain and the United States in the Long 19th Century

Public Voices ◽  
2016 ◽  
Vol 10 (2) ◽  
pp. 68 ◽  
Author(s):  
Jens Ivo Engels
Keyword(s):  
United States ◽  
Great Britain ◽  
19Th Century ◽  
French Revolution ◽  
Political Corruption ◽  
The United States ◽  
Modern World ◽  
Political Issue ◽  
Starting Point ◽  
Bureaucratic State

The so-called “long 19th century”, from the French Revolution to the First World War, ranks as the crucial phase in the genesis of the modern world. In the Western countries this period was characterized by the differentiation of the public and the private spheres, the birth of the modern bureaucratic state and the delegitimation of early modern practices such as clientelism and patronage. All these fundamental changes are, among other things, usually considered important preconditions for the modern perception of corruption.This paper will concentrate on this crucial phase by means of a comparative analysis of debates in France, Great Britain and the United States, with the aim to elucidate the motives for major anti-corruption movements. The questions are: who fights against corruption and what are the reasons for doing so? I will argue that these concerns were often very different and sometimes accidental. Furthermore, an analysis of political corruption may reveal differences between the political cultures in the countries in question. Thus, the history of corruption serves as a sensor which enables a specific perspective on politics. By taking this question as a starting point the focus is narrowed to political corruption and the debates about corruption, while petty bribery on the part of minor civilservants, as well as the actual practice in the case of extensive political corruption, is left aside.

Mismatched Liberation Theory: A Comparative Method to Explain Increasing Female Crime Share in the United States

2021 ◽  
pp. 155708512199321
Author(s):  
Ting Wang
Keyword(s):  
United States ◽  
Comparative Method ◽  
The United States ◽  
Crime Reporting ◽  
Female Crime ◽  
Modern Times ◽  
Property Crimes ◽  
Gender Specific ◽  
Uniform Crime Reporting ◽  
Reporting Data

In this paper, I propose a new theory that ascribes the increasing female crime share to unequal emancipatory advancement between women’s ideological aspirations and institutional means in modern times. Accordingly, it is proposed that an incommensurate pace in progression inflicts gender-specific deprivation on women, which increases their share of crime. The theory is tested with Uniform Crime Reporting data from 1980 to 2017 across offense types. The findings indicate that mismatched liberation increases the female share of violent and property crimes, especially for adult cohorts and among samples after 1988 when women’s ends-means gap was found to be enlarged.

An Assessment of Simulations on an : International Organization

1985 ◽  
Vol 47 ◽  
pp. 4-5
Author(s):  
Paul F. Diehl ◽  
Michael J. Montgomery
Keyword(s):  
United States ◽  
United Nations ◽  
Political Science ◽  
International Organizations ◽  
Recent Literature ◽  
The United States ◽  
Theory And Practice ◽  
International Organization ◽  
Potential Value ◽  
Existing Structure

Simulation is an increasingly popular pedagogical device; much of the recent literature on the theory and practice of political science instruction attests to this. Probably the most popular simulation device is called model United Nations. In recent articles in Teaching Political Science and NEWS for Teachers of Political Science, William Hazelton and James Jacob have described Model United Nations in glowing terms, focusing on one particular conference and completely ignoring the rest of the 200 or more conferences held annually across the United States.Like Jacob and Hazelton, we recognize the great potential value of United Nations simulations in trying to illuminate the often confusing politics of international organizations. As former participants and directors of these programs, however, we are keenly aware of the shortcomings and difficulties associated with the existing structure of model U.N. programs.

Media coverage of the unfolding crisis of domestic terrorism in the United States, 1990–2020

2021 ◽  
pp. 2046147X2199601
Author(s):  
Diana Zulli ◽  
Kevin Coe ◽  
Zachary Isaacs ◽  
Ian Summers
Keyword(s):  
United States ◽  
Public Relations ◽  
Crisis Management ◽  
Media Coverage ◽  
Television News ◽  
News Coverage ◽  
The United States ◽  
Theory And Practice ◽  
Domestic Terrorism ◽  
Definitional Uncertainty

Public relations research has paid considerable attention to foreign terrorist crises but relatively little attention to domestic ones—despite the growing salience of domestic terrorism in the United States. This study content analyzes 30 years of network television news coverage of domestic terrorism to gain insight into four theoretical issues of enduring interest within the literature on news framing and crisis management: sourcing, contextualization, ideological labeling, and definitional uncertainty. Results indicate that the sources called upon to contextualize domestic terrorism have shifted over time, that ideological labels are more often applied on the right than the left, and that definitional uncertainty has increased markedly in recent years. Implications for the theory and practice of public relations and crisis management are discussed.

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